SFFAS 54 LEASE GUIDANCE:

INTRAGOVERNMENTAL LEASES

LEASE-RELATED OPERATING COSTS

EFFECTIVE FISCAL YEAR 2024

PREPARED BY:

GENERAL LEDGER AND ADVISORY BRANCH

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Version 

Number

Date Description of Change Effective USSGL TFM

1.0 11/2022 Original TFM Bulletin No. 2023-02

SFFAS 54 Background:
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 3 of 22 November 2022

SFFAS No. 54, Leases, as amended by SFFAS No. 60, Omnibus Leases-Related Topics, replaces proprietary lease accounting and disclosure standards 

for general purpose federal financial reports. SFFAS No. 54 is effective for reporting periods beginning after September 30, 2023. (Early 

implementation is not permitted.)

A lease is defined as “a contract or agreement whereby one entity (lessor) conveys the right to control the use of PP&E (the underlying asset) to another 

entity (lessee) for a period of time as specified in the contract or agreement in exchange for consideration.” (SFFAS 54, Par. 6)

Intragovernmental Leases 

An intragovernmental lease is a contract or agreement occurring within a consolidation entity (or between two or more consolidation entities) as defined 

in SFFAS No. 47, Reporting Entity. Intragovernmental leases are recognized as expenses/revenues based on the payment provisions of the IGT 

agreement and payables/receivables standards. Reporting entities do not recognize lease liabilities or lease assets for IGT leases.

Lease occupancy/rent payments, along with lease-related operating costs paid from the lessee to the lessor (such as maintenance, utilities, taxes, etc.) 

should be accounted for as expenses/revenues in the appropriate accounting period, based on terms of the lease contract. (SFFAS 54, Pars. 27-28)

If the lease contract allows for prepayments or advance payments, a Lessee should recognize a prepaid asset if payments are made in advance of the 

reporting period to which they relate, as well as a payable for rent due and unpaid at the end of the reporting period to which they relate. Likewise, a 

Lessor should recognize a liability for advances and prepayments if payments are received in advance of the reporting period, or a receivable for rent 

due and to be received. (SFFAS 54, Pars. 27-28)

Budgetary Guidance

From a budgetary perspective, the lease scorekeeping rule developed by OMB, CBO, and the House and Senate Budget Committees originally in 

connection with the Budget Enforcement Act of 1990 states that lease scorekeeping requirements “do not apply to leases between Federal agencies 

if the lessor recorded the full cost of the asset when it was acquired.” Assuming that the full cost of the underlying asset is recognized when 

acquired by the lessor, budgetary guidance from The Economy Act, Revolving Fund, or other statutory authorities apply to Intragovernmental leases.

Listing of USSGL Accounts Used in This Scenario:
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 4 of 22 November 2022

Account Number Account Title

Budgetary

411900 Other Appropriations Realized

421000 Anticipated Reimbursements

425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception Sources

445000 Unapportioned – Unexpired Authority

449000 Anticipated Resources - Unapportioned Authority

451000 Apportionments

459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment

461000 Allotments – Realized Resources

480100 Undelivered Orders – Obligations, Unpaid

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid

Proprietary

101000 Fund Balance With Treasury

175000 Equipment

175900 Accumulated Depreciation on Equipment

211000 (N) Accounts Payable 

310100 (G) Unexpended Appropriations – Appropriations Received

310700 Unexpended Appropriations - Used - Accrued

310710 Unexpended Appropriations - Used - Disbursed

331000 Cumulative Results of Operations

570000 Expended Appropriations - Accrued

570010 Expended Appropriations - Disbursed

593000 Lessor Lease Revenue*

671000 Depreciation, Amortization, and Depletion

693000 Lessee Lease Expense*

Memorandum

880100 Offset for Purchases of Assets

880200 Purchases of Property, Plant, and Equipment
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 5 of 22 November 2022

Key Assumptions Driving Proprietary Accounting Entries:

• A federal reporting entity (Lessee) signs a 3-year lease with another federal entity (Lessor) for the right to control/right to use equipment. 

• Both entities are federal consolidation entities as defined in SFFAS No. 47, Reporting Entity. They have signed an intragovernmental agreement 

to conduct business with one another under the authority of The Economy Act.

• The Lessor first records the appropriation it receives to purchase the equipment for leasing, which will serve as the underlying asset under lease. 

The Lessor records the full cost of the purchase of equipment from a non-federal vendor. The purchase price of the equipment is $180,000.

• The equipment has a 10-year useful life and depreciation expense is $18,000 annually.

• The 12 monthly lease payments are $5,000, payable on a monthly basis. (Totaling $60,000 annually.)

• The lease contract in this scenario does not allow for prepayments or advance payments.

Key Assumptions Driving Budgetary Accounting Entries:

Budgetary Authority

• The Lessee records appropriations while the Lessor records anticipated collections for Year 1 of the 3-year lease agreement. The Lessee 

received a direct appropriation and is working from an unexpired TAFS from a general fund expenditure account.

• Budgetary Lease Scorekeeping requirements do not apply because both entities are federal agencies and the lessor has already obligated the full 

cost (purchase cost) of the underlying asset at acquisition. (OMB Circular No. A-11, Appendix B, Page 1, Par. 2)

• Therefore, budgetary guidance from The Economy Act prevails as statutory authority.

Cancellation Clauses & Other Costs

• The lease does not include a cancellation clause.
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 6 of 22 November 2022

1. The Lessor records the enactment of appropriations in order to purchase the $180,000 equipment that will be leased to the Lessee. In addition, the Lessor 

expects federal reimbursements from the intragovernmental lease of $96,000, and records those anticipated reimbursements.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

411900 Other Appropriations Realized

 445000 Unapportioned - Unexpired Authority

421000 Anticipated Reimbursements

 449000 Anticipated Resources - Unapportioned 

Authority

Proprietary Entry 

101000 (G)1 Fund Balance With Treasury (RC 40)2

 310100 (G) Unexpended

 Appropriations – Appropriations Received (RC 41) 

180,000

96,000

180,000

180,000

96,000

180,000

A104

A702

2. For the purchase of the equipment to be leased, the Lessor records budgetary authority of $180,000 apportioned by the Office of Management and Budget

and available for allotment. In addition, the Lessor records anticipated resources of $96,000 apportioned but not yet available for obligation until realized.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

445000 Unapportioned - Unexpired Authority

 451000 Apportionments 

449000 Anticipated Resources - Unapportioned 

Authority

 459000 Apportionments – Anticipated Resources –

Programs Subject to Apportionment

Proprietary Entry

None

180,000

96,000

180,000

96,000

A116

A118

1 The Federal/Non-Federal attribute domain value of “G” will always have trading partner 099 agency identifier. 2 RC – Reciprocal Category is shown for Intragovernmental Elimination Analysis (not included in GTAS upload)
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 7 of 22 November 2022

3. The Lessor records the allotment of authority for the purchase of the equipment to be leased.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources 

Proprietary Entry

None

180,000

180,000

A120

4. The Lessor records the receipt of the equipment and accrues a liability. (The Lessor records to full cost of the asset.)

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

461000 Allotments – Realized Resources

 490100 Delivered Orders – Obligations, Unpaid 

Proprietary Entry

175000 Equipment

 211000 (N) Accounts Payable

310700 Unexpended Appropriations - Used –

Accrued

 570000 Expended Appropriations – Used -

Accrued

180,000

180,000

180,000

180,000

180,000

180,000

B406

B134
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 8 of 22 November 2022

5. The Lessor records activity for it’s current-year purchases of equipment with a non-federal vendor.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Memorandum Entry

880200 (N) Purchases of Property, Plant, And 

Equipment

 880100 (N) Offset for Purchases Of Asset 

180,000

180,000

G120

6. The Lessor confirms a disbursement for the payment of goods previously accrued.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid 

 490200 Delivered Orders – Obligations, Paid 

Proprietary Entry

211000 (N) Accounts Payable

 101000 Funds Balance With Treasury

310710 Unexpended Appropriations - Used -

Disbursed

570000 Expended Appropriations – Used - Accrued

 310700 Unexpended Appropriations - Used -

Accrued

 570010 Expended Appropriations - Disbursed

180,000

180,000

180,000

180,000

180,000

180,000

180,000

180,000

B110

B235
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 9 of 22 November 2022

7. The Lessee records the enactment of appropriations. (12 monthly lease payments of $5,000 = $60,000 annually. Operating costs = 12 monthly payments of 

$3,000 = $36,000.)

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

411900 Other Appropriations Realized

 445000 Unapportioned - Unexpired Authority 

Proprietary Entry 

101000 (G) Fund Balance With Treasury

 310100 (G) Unexpended Appropriations – 

Appropriations Received 

96,000

96,000

96,000

96,000

A104

Budgetary Entry

Proprietary Entry

None

8. The Lessee records budgetary authority apportioned by OMB and available for allotment.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

445000 Unapportioned - Unexpired Authority

 451000 Apportionments 

Proprietary Entry

None

96,000

96,000

A116

Budgetary Entry

None

Proprietary Entry 

None

9. The Lessee records the allotment of authority.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources 

Proprietary Entry

None

96,000

96,000

A120

Budgetary Entry

None

Proprietary Entry 

None
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 10 of 22 November 2022

10. The Lessee accepts the terms of the contract for the lease of equipment with the Lessor.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, 

Unpaid

Proprietary Entry

None

96,000

96,000

B306

Budgetary Entry

422100 Unfilled Customer Orders Without Advance

 421000 Anticipated Reimbursement 

459000 Apportionments – Anticipated Resources –

Programs Subject to Apportionment

 451000 Apportionments 

451000 Apportionments

 461000 Allotments – Realized Resources

Proprietary Entry

None

96,000

96,000

96,000

96,000

96,000

96,000

A706

A123

A120

11. In Year 1, Lessee receives delivery of the equipment and begins use of their contractual right to control the equipment. In each month of Year 1, the 

Lessee pays the recurring monthly lease payments to the Lessor from its annual TAFS, and records the payment of funds. The Lessor records the collection of 

receivables for the use of the underlying asset. ($60,000 annual payment / 12 months = $5,000 monthly payment.)

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 490200 Delivered Orders – Obligations, Paid

Proprietary Entry

693000 (F) Lessee Lease Expense (RC 24)

 101000 (G) Fund Balance With Treasury (RC 40)

310710 Unexpended Appropriations - Used -

Disbursed 

 570010 Expended Appropriations - Used – Disburs.

5,000

5,000

5,000

5,000

5,000

5,000

B107

B234

Budgetary Entry

425200 Reimbursements Earned – Collected 

From Fed/Nonfed Exception Sources

 422100 Unfilled Customer Orders Without 

Advance

Proprietary Entry

101000 (G) Fund Balance With Treasury (RC 40)

 593000 (F) Lessor Lease Revenue (RC 24)

5,000

5,000

5,000

5,000
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 11 of 22 November 2022

12. In each month of Year 1, the Lessee pays lease-related operating costs (including maintenance, utilities, and taxes) incurred during each month of Year 1 to 

the lessor. Both parties record the payment of operating costs based on the guidance within SFFAS 54, Pars. 27-28. ($3,000 monthly cost x 12 months = 

$36,000 annual cost.)

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 490200 Delivered Orders – Obligations, Paid

Proprietary Entry

693000 (F) Lessee Lease Expense (RC 24)

 101000 (G) Fund Balance With Treasury (RC 40)

310710 Unexpended Appropriations - Used – Disburs. 

570010 Expended Appropriations - Used - Disbursed

3,000

3,000

3,000

3,000

3,000

3,000

B107

B234

Budgetary Entry

425200 Reimbursements Earned – Collected

From Fed/Nonfed Exception Sources

 422100 Unfilled Customer Orders Without 

Advance

Proprietary Entry

101000 (G) Fund Balance With Treasury (RC 40)

 593000 (F) Lessor Lease Revenue (RC 24)

3,000

3,000

3,000

3,000

13. In Year 1, the Lessor records depreciation expense on equipment it owns (the underlying asset within the lease.) The equipment has a 10-year useful life; 

annual depreciation expense is $18,000.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None 

Budgetary Entry

None

Proprietary Entry

671000 (N) Depreciation, Amortization, and Depletion 

 175900 Accumulated Depreciation on Equipment 

18,000

18,000 E120
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 12 of 22 November 2022

Pre-Closing Adjusted Trial Balance:

PRE-CLOSING LESSEE LESSOR

Account Description Debit Credit Debit Credit

Budgetary

411900 Other Appropriations Realized 96,000 - 180,000 -

421000 Anticipated Reimbursement and Other Income - - - -

425200 Reimbursements Earned – Collected From Federal/Non-Federal - - 96,000 -

461000 Allotments – Realized Resources - - - 96,000

490200 Delivered Orders – Obligations, Paid - 96,000 - 180,000

Total 96,000 96,000 276,000 276,000

Proprietary

101000 (G) Fund Balance With Treasury - - 96,000 -

175000 Equipment - - 180,000 -

175900 Accumulated Depreciation on Equipment - - - 18,000

310100 (G) Unexpended Appropriations – Appropriations Received - 96,000 - 180,000

310710 (G) Unexpended Appropriations – Used 96,000 - 180,000 -

570010 (G) Expended Appropriations – Disbursed - 96,000 - 180,000

593000 (F) Lessor Lease Revenue - - - 96,000

693000 (F) Lessee Lease Expense 96,000 - - -

671000 (N) Depreciation, Amortization, and Depletion - - 18,000 -

Total 192,000 192,000 474,000 474,000

Memorandum

880100 (N) Offset for Purchases of Assets - - - 180,000

880200 (N) Purchases of Property, Plant, and Equipment - - 180,000 -

Total - - 180,000 180,000
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 13 of 22 November 2022

Closing Entries:

14. The Lessor records the closing of revenue earned and depreciation expense to cumulative results of operations.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None 

Budgetary Entry

None 

Proprietary Entry

593000 (F) Lessor Lease Revenue

 331000 Cumulative Results of Operations

331000 Cumulative Results of Operations

 671000 (N) Depreciation, Amortization, & Depletion

 

96,000

18,000

96,000

18,000

F336

F336

15. The Lessor records the closing of the Appropriations recorded for the purchase of the underlying asset (equipment), to cumulative results of operations.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None 

Budgetary Entry

None 

Proprietary Entry

570010 Expended Appropriations – Disbursed

 331000 Cumulative Results of Operations

310000 Unexpended Appropriations – Cumulative

 310710 Unexpended Appropriations- Used -Disbursed

310100 Unexpended Appropriations – Approp. Received

 310000 Unexpended Appropriations – Cumulative

 

180,000

180,000

180,000

180,000

180,000

180,000

F336

F342

F342

16. The Lessor records the closing of memorandum accounts for purchases.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 14 of 22 November 2022

Budgetary Entry

None

Proprietary Entry

None 

Budgetary Entry

None 

Proprietary Entry

880100 Offset for Purchases of Assets

 880200 Purchases of Property, Plant, and Equipment

180,000

180,000

F370

17. The Lessee records the closing of lease expense to cumulative results of operations.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

331000 Cumulative Results of Operations

 693000 (F) Lessee Lease Expense

570010 Expended Appropriations – Disbursed

 331000 Cumulative Results of Operations

 

310000 Unexpended Appropriations – Cumulative

 310710 Unexpended Appropriations - Used -Disbursed

310100 Unexpended Appropriations – Appropriations 

Received

 310000 Unexpended Appropriations – Cumulative

 

96,000

96,000

96,000

96,000

96,000

96,000

96,000

96,000

F336

F336

F342

F342

Budgetary Entry

None 

Proprietary Entry

None 

18. The Lessee and Lessor record the closing of paid delivered orders to total actual resources.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 15 of 22 November 2022

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

 420100 Total Actual Resources, Collected 

Proprietary Entry

None

96,000

96,000 F314

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

 420100 Total Actual Resources, Collected 

Proprietary Entry

None

180,000

180,000 F314

19. The Lessor records the closing of unobligated balances in programs subject to apportionment to unapportioned authority.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

461000 Allotments – Realized Resources 

 445000 Unapportioned – Unexpired Authority

Proprietary Entry

None

96,000 

96,000

F308

20. The Lessee and Lessor record the consolidation of actual net-funded resources.

Lessee Agency Debit Credit TC Lessor Agency Debit Credit TC

Budgetary Entry

420100 Total Actual Resources, Collected 

 411900 Other Appropriations Realized

Proprietary Entry

None

96,000

96,000 F302

Budgetary Entry

420100 Total Actual Resources, Collected 

 411900 Other Appropriations Realized

420100 Total Actual Resources, Collected 

 425200 Reimbursements Earned – Collected 

From Federal/Non-Federal

Proprietary Entry

None

180,000

96,000

180,000

96,000

F302
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 16 of 22 November 2022

Post-Closing Adjusted Trial Balance:

POST-CLOSING LESSEE LESSOR

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources, Collected - - 96,000 -

445000 Unapportioned – Unexpired Authority - - - 96,000

Total - - 96,000 96,000

Proprietary

101000 (G) Fund Balance With Treasury - - 96,000 -

175000 Equipment - - 180,000 -

175900 Accumulated Depreciation on Equipment - - - 18,000

310000 Unexpended Appropriations - Cumulative - - - -

310100 Unexpended Appropriations – Appropriations Received - - - -

331000 Cumulative Results of Operations - - - 258,000

Total - - 456,000 456,000
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 17 of 22 November 2022

Financial Statements:

STANDARDIZED BALANCE SHEET

Line 

No.

LESSEE LESSOR

Assets (Note 2)

Intra-governmental

1 Fund Balance with Treasury (Note 3) (101000E) - 96,000

7 Total intra-governmental assets - 96,000

12 General property, plant, and equipment, net (Note 10) (175000E, 175900E) - 162,000

18 Total other than intra-governmental assets - 162,000

19 Total assets - 258,000

Net position

41.2 Unexpended appropriations - Funds from other than Dedicated Collections (310100E, 310710E) - -

42.2

Cumulative results of operations - Funds from other than Dedicated Collections (593000E, 693000E, 

570010E, 671000E) - 258,000

43 Total net position - 258,000

44 Total liabilities and net position - 258,000

STATEMENT OF NET COST

Line 

No.

LESSEE LESSOR

Gross Program Costs (Note 21):

1 Gross costs (671000E, 693000E, 880100E, 880200E) 96,000 18,000

2 Less: earned revenue (593000E) - 96,000

3 Net program costs 96,000 (78,000)

5 Net program costs including Assumption Changes: 96,000 (78,000)

8 Net cost of operations 96,000 (78,000)
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 18 of 22 November 2022

STATEMENT OF CHANGES IN NET POSITION

Line 

No.

LESSEE LESSOR

Unexpended Appropriations:

4 Appropriations received (310100E) 96,000 180,000

7 Appropriations used (310710E) (96,000) (180,000)

8 Net Change in Unexpended Appropriations (calc.) - -

9 Total Unexpended Appropriations – Ending (calc.) - -

Cumulative Results of Operations:

14 Appropriations used (570010E) 96,000 180,000

21 Revenue From (Net Cost of) Operations (+/-) (96,000) 78,000

22 Net Change in Cumulative Results of Operations - 258,000

23 Cumulative Results of Operations – Ending - 258,000

24 Net Position (calc.) - 258,000

STATEMENT OF BUDGETARY RESOURCES

Line 

No.

LESSEE LESSOR

Budgetary resources:

1290 Appropriations (discretionary and mandatory) (411900E) 96,000 180,000

1890 Spending authority from offsetting collection (discretionary and mandatory) (425200E) - 96,000

1910 Total budgetary resources (calc.) 96,000 276,000

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 31) (490200E) 96,000 180,000

Unobligated balance, end of year:

2204 Apportioned, unexpired account (461000E) - 96,000

2412 Unexpired unobligated balance, end of year (calc.) - 96,000
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 19 of 22 November 2022

2490 Unobligated balance, end of year (total) - 96,000

2500 Total budgetary resources (calc.) - 276,000

Outlays, Net and Disbursements, Net

4190 Outlays, net (total) (discretionary and mandatory) (490200E, net of 425200E) 96,000 84,000

SF 133 AND SCHEDULE P – REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET PROGRAM 

AND FINANCING SCHEDULE

Line 

No.

LESSEE LESSOR

BUDGETARY RESOURCES SF 133 Schedule P SF 133 Schedule P

0900 Total new obligations, unexpired accounts (490200E) - 96,000 - 180,000

Budget authority:

Appropriations:

Discretionary:

1100 Appropriation (411900E) 96,000 96,000 180,000 180,000

1160 Appropriation, discretionary (total) 96,000 96,000 180,000 180,000

Spending authority from offsetting collections:

Discretionary:

1700 Collected (425200E) - - 96,000 96,000

1750 Spending authority from offsetting collections, discretionary (total) - - 96,000 96,000

- -

1900 Budget authority (total) 96,000 96,000 276,000 276,000

1910 Total budgetary resources (calc.) 96,000 - 276,000 -

1930 Total budgetary resources available - 96,000 - 276,000

Memorandum (non-add) entries:

1941 Unexpired unobligated balance, end of year (451000E, 461000E) - - - 96,000

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Direct:

2002 Category B (by project) (480100E, 490200E) - - 180,000 -

2004 Direct obligations (total) (calc.) - - 180,000 -
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 20 of 22 November 2022

Reimbursable:

2102 Category B (by project) (480100E, 490200E) 96,000 - - -

2104 Reimbursable obligations (total) (calc.) 96,000 - - -

2170 New obligations, unexpired accounts (490200E) 96,000 - 180,000 -

2190 New obligations and upward adjustments (total) 96,000 - 180,000 -

Unobligated balance:

Apportioned, unexpired accounts:

2201 Available in the current period (461000E) 96,000 - 96,000 -

2412 Unexpired unobligated balance: end of year (calc.) 96,000 - 96,000 -

2490 Unobligated balance, end of year (total) 96,000 - 96,000 -

2500 Total budgetary resources (calc.) 96,000 - 276,000 -

Memorandum (non-add) entries:

2501 Subject to apportionment – excluding anticipated amounts (461000E) - - 96,000 -

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 New obligations, unexpired accounts (490200E) 96,000 96,000 180,000 180,000

3020 Outlays (gross) (-) (490200E) (96,000) (96,000) (180,000) (180,000)

3200 Obligated balance, end of year (= or -) - - - -

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

4000 Budget authority, gross (calc.) 96,000 96,000 276,000 276,000

Outlays, gross

4010 Outlays from new discretionary authority (490200E) 96,000 96,000 180,000 180,000

4020 Outlays, gross (total) 96,000 96,000 180,000 180,000

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4030 Federal sources (-) (425200E) - - (96,000) (96,000)

4040 Offsets against gross budget authority and outlays (-) (calc.) - - (96,000) (96,000)

4056 Anticipated offsetting collections (+ or -) (421000E) - - 96,000 96,000
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 21 of 22 November 2022

4060 Additional offsets against budget authority only (total) - - 96,000 96,000

4070 Budget authority, net (discretionary) (calc.) 96,000 96,000 276,000 276,000

4080 Outlays, net (discretionary) (calc.) 96,000 96,000 84,000 84,000

4180 Budget authority, net (total) (calc.) 96,000 96,000 276,000 276,000

4190 Outlays, net (total) (calc.) 96,000 96,000 84,000 84,000

Unobligated balance:

5321 Direct unobligated balance, end of year (461000E) - - - -

5322 Reimbursable unobligated balance, end of year (461000E) - - 96,000 96,000

5323 Discretionary unobligated balance, end of year (461000E) - - - -

5341 Direct obligated balance, end of year (480100E) - - 180,000 180,000

Reclassified Financial Statements:

STANDARDIZED BALANCE SHEET

Line 

No.

LESSEE LESSOR

Assets (Note 2)

Intra-governmental

1 Fund Balance with Treasury (Note 3) (101000E) - 96,000

7 Total intra-governmental assets - 96,000

12 General property, plant, and equipment, net (Note 10) (175000E, 175900E) - 162,000

18 Total other than intra-governmental assets - 162,000

19 Total assets - 258,000

Net position

41.2 Unexpended appropriations - Funds from other than Dedicated Collections (310100E) - -

42.2

Cumulative results of operations - Funds from other than Dedicated Collections (593000E, 693000E, 

671000E) - 258,000

43 Total net position - 258,000

44 Total liabilities and net position - 258,000
INTRAGOVERNMENTAL LEASES

Effective Fiscal 2024

Page 22 of 22 November 2022

RECLASSIFIED STATEMENT OF NET COST

Line 

No.

LESSEE LESSOR

1 Gross cost

2 Non-federal gross cost (693000E, 671000E) - 18,000

6 Total non-federal gross cost (calc.) - 18,000

7 Federal gross cost (693000E) (RC24) 96,000 -

8 Total federal gross cost (calc.) 96,000 -

9 Department total gross cost (calc.) 96,000 18,000

12.2 Buy/sell revenue (exchange) (RC24) (539000E) - 96,000

13 Total federal earned revenue (calc.) - 96,000

14 Department total earned revenue (calc.) - 96,000

15 Net cost of operations (calc.) 96,000 (78,000)

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION

Line 

No.

LESSEE LESSOR

7 Financing sources:

7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41)/1 (310100E) 96,000 180,000

7.2 Appropriations used (RC 39) (310710E) (96,000) (180,000)

7.3 Appropriations expended (RC 38)/1 (570010E) 96,000 180,000

7.30 Total financing sources (calc.) 96,000 180,000

8 Revenue From (Net Cost of) Operations (+/-) (96,000) 78,000

9 Net position, end of period (calc.) - 258,000